Role of Cost and Management Accountants in IFRS Regime

The Management Accountant (Official Journal of ICWAI) Vol 46 , N.o 4 ) April, 2011 ( ISSN N.o -0972-3528)

Posted: 1 Aug 2012 Last revised: 8 Mar 2015

Date Written: July 30, 2012

Abstract

IFRS has today become a universal financial reporting language through which all the global companies are communicating with its global investors rather than having a divergent set of standards applied differently in different countries. Against this background the present article begins with the concept and background of IFRS. The article further highlights the evolution of management accounting and explores the changing role of Cost and Management Accountants (CMAs) in IFRS regime.

Keywords: IFRS, CMAs, Convergence, Accounting Standards

Suggested Citation

Banerjee, Arindam, Role of Cost and Management Accountants in IFRS Regime (July 30, 2012). The Management Accountant (Official Journal of ICWAI) Vol 46 , N.o 4 ) April, 2011 ( ISSN N.o -0972-3528). Available at SSRN: https://ssrn.com/abstract=2120021

Arindam Banerjee (Contact Author)

Independent ( email )

No Address Available
United States

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